Green Accounting and Firm Performance: A Systematic Literature Review of Empirical Evidence in Accounting Literature
グリーン会計と企業業績：会計文献における実証エビデンスの体系的な文献レビュー (AI 翻訳)
Frasetyo Angga Saputra, Syaril Djaddang, T. Widiastuti, Nurmala Amar, Politeknik Darma Ganesha, Universitas Pancasila
🤖 gxceed AI 要約
日本語
本論文は、グリーン会計と企業業績の関係を扱う実証研究をPRISMA 2020に基づき系統的にレビューする。全体的には正の関連が示唆されるが、測定方法や業種などにより結果が混在しており、今後の研究課題を提示する。
English
This paper systematically reviews empirical studies on the link between green accounting and firm performance using PRISMA 2020. It finds a generally positive association but notes mixed results due to differences in proxies, industries, and regulatory contexts, mapping future research directions.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本ではSSBJ基準の動きや有報へのサステナビリティ情報記載が進む中、グリーン会計が企業業績に与える影響を整理した本レビューは、企業の開示実務や投資家対応の基礎資料となる。
In the global GX context
Globally, as TCFD/ISSB and CSRD drive environmental disclosure, this review consolidates evidence on green accounting's impact on firm performance, offering insights for regulators and firms navigating disclosure mandates.
👥 読者別の含意
🔬研究者:Maps measurement patterns and identifies research gaps in green accounting–performance literature.
🏢実務担当者:Provides an overview of how green accounting adoption can affect financial and operational outcomes.
🏛政策担当者:Highlights the need for standardized green accounting proxies to resolve mixed evidence.
📄 Abstract（原文）
This study systematically reviews empirical evidence on the relationship between green accounting and firm performance in accounting literature. The topic is increasingly important as firms are expected to provide credible, measurable, and decision-useful environmental information, particularly when climate change, resource efficiency, emission disclosure, and sustainability are incorporated into corporate performance assessment. This study adopts a Systematic Literature Review approach guided by PRISMA 2020. Literature is searched through academic databases and journal indexes relevant to accounting, business, finance, and sustainability using keywords such as green accounting, environmental accounting, environmental management accounting, carbon accounting, firm performance, financial performance, firm value, ROA, ROE, and Tobin’s Q. Eligible articles are evaluated based on topic relevance, empirical orientation, methodological quality, green accounting proxies, performance indicators, and clarity of findings. The synthesis indicates that green accounting tends to be positively associated with firm performance through cost efficiency, reputation, regulatory compliance, green innovation, environmental performance, and disclosure quality. Nevertheless, empirical findings remain mixed due to differences in proxies, industry contexts, regulatory pressure, time horizons, and country-level characteristics. This study contributes by mapping measurement patterns, empirical directions, research gaps, and future research agendas in green accounting and firm performance research.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.62710/dc3mrg59first seen 2026-06-29 08:28:16
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